The current corporate reporting expects to effectively convey companies’ information to the stakeholders regarding value creation for short, medium, and long term. This study aims to investigate the effect of implementation of Integrated Reporting Approach on value relevance of accounting information by observing the relative and incremental value relevance along the periods.

The empirical study was conducted using unbalanced pannel data to enhance wide-range of sample. The regression analysis was performed on 3.138 observations from 338 companies which are listed on Johannesburg Stock Exchange (JSE) between 12 periode (6 pre-periods and 6 Post-periods). The financial data was collected from Datastreams Thomson-Reuters.

The result of regression shows that accounting informations have value relevance supporting that Integrated Reporting approach has significantly affected on value relevance of accounting information in South African Companies as well. This findings could be a consideration regarding the implementation of IR in many countries either developed or developing countries to adhere with the advanced corporate reporting model to support the sustainability by implementing integrated thinkin and action.

Keywords: Integrated Reporting, Value Relevance, Corporate Reporting